Impact of Auditor and Audit Committee Report Changes on Audit Quality and Costs: Evidence from the United Kingdom

2015 ◽  
Author(s):  
Lauren C. Reid ◽  
Joseph V. Carcello ◽  
Chan Li ◽  
Terry L. Neal
Keyword(s):  
United Kingdom ◽  
Audit Committee ◽  
Audit Quality ◽  
Committee Report ◽  
The United Kingdom

scholarly journals No More Uncertain: The Future of the Gurkhas in the British Army

2019 ◽  
pp. 89-102
Author(s):  
Paulina Stanik
Keyword(s):  
United Kingdom ◽  
Middle East ◽  
Committee Report ◽  
British Army ◽  
British Imperialism ◽  
Military Organization ◽  
Colonial Legacy ◽  
The United Kingdom ◽  
The Future ◽  
History Of

Nepalese soldiers, known as the Gurkhas, have been serving in the British Army for over 200 years and have become to be considered an integral part of this military organization. Their long history of service includes participation in the two world wars, as well as the more recent combat missions in the Middle East. However, some call the existence of their military participation a colonial legacy of British imperialism. The aim of this paper is to answer the question on the future of the Nepalese soldiers in the United Kingdom. The study is primarily based on the findings of the 1989 Defence Committee Report regarding the situation and prospects of the Brigade of the Gurkhas, which is juxtaposed with the most recent dispatches and research dealing with the British Army in general and with the Gurkhas themselves.

Cyclical Changes in the Level of the Equity and Gilt-Edged Markets

1973 ◽  
Vol 99 (3) ◽  
pp. 195-247 ◽  
Author(s):  
G. T. Pepper ◽  
R. L. Thomas
Keyword(s):  
United Kingdom ◽  
Money Supply ◽  
Committee Report ◽  
Economic Management ◽  
Research Project ◽  
Main Research ◽  
The United Kingdom ◽  
Bank Of England

Our earlier paper ‘The money supply, economic management and the gilt-edged market’ (J.I.A.96, 1) introduced the money supply as being ‘of importance to investment, in general because of possible changes in the economic management in the United Kingdom, and in particular because of the possible implications for the gilt-edged market’. To a large extent these changes have come about; the Authorities are now placing greater emphasis than in 1969 on controlling the money supply and support for the gilt-edged market was withdrawn when the Bank of England published Competition and Credit Control in May 1971.2. The present paper is more fundamental for investment. The introduction to the earlier paper referred to our main research project into the uses of the financial statistics which were first published in 1962 as a result of the Radcliffe Committee Report. Changes in the management of the economy and the gilt-edged market were side issues, however important; the present paper describes some of the interim conclusions of the main project which is still continuing.

Modern Asian Studies in the Universities of the United Kingdom

1967 ◽  
Vol 1 (1) ◽  
pp. 1-14 ◽  
Author(s):  
C. H. Philips
Keyword(s):  
United Kingdom ◽  
African Studies ◽  
Committee Report ◽  
Asian Studies ◽  
Good Opportunity ◽  
The United Kingdom ◽  
The Future ◽  
Made In

The launching of this journal of Modern Asian Studies, on the initiative of the Hayter Asian Centres in co-operation with the School of Oriental and African Studies, provides a good opportunity to review the progress being made in these studies in the universities of the United Kingdom. We have nearly reached the half-way stage of a ten-year programme of development which was put forward in the Hayter Committee Report of 1961, and are approaching the new quinquennium in which what has already been started should be consolidated and the new pattern for the future established.

scholarly journals Assessing the Impact of COVID-19 on Antimicrobial Stewardship Activities/Programs in the United Kingdom

Antibiotics ◽  
2021 ◽  
Vol 10 (2) ◽  
pp. 110
Author(s):  
Diane Ashiru-Oredope ◽  
Frances Kerr ◽  
Stephen Hughes ◽  
Jonathan Urch ◽  
Marisa Lanzman ◽  
...  
Keyword(s):  
United Kingdom ◽  
Antimicrobial Stewardship ◽  
Bacterial Infections ◽  
Audit Quality ◽  
Negative Impact ◽  
The United Kingdom ◽  
Ward Rounds ◽  
Long Term Impact ◽  
The Uk ◽  
The Impact

Since first identified in late 2019, the acute respiratory syndrome coronavirus (SARS-CoV2) and the resulting coronavirus disease (COVID-19) pandemic has overwhelmed healthcare systems worldwide, often diverting key resources in a bid to meet unprecedented challenges. To measure its impact on national antimicrobial stewardship (AMS) activities, a questionnaire was designed and disseminated to antimicrobialstewardship leads in the United Kingdom (UK). Most respondents reported a reduction in AMS activity with 64% (61/95) reporting that COVID-19 had a negative impact on routine AMS activities. Activities reported to have been negatively affected by the pandemic include audit, quality improvement initiatives, education, AMS meetings, and multidisciplinary working including ward rounds. However, positive outcomes were also identified, with technology being increasingly used as a tool to facilitate stewardship, e.g., virtual meetings and ward rounds and increased the acceptance of using procalcitonin tests to distinguish between viral and bacterial infections. The COVID-19 pandemic has had a significant impact on the AMS activities undertaken across the UK. The long-term impact of the reduced AMS activities on incidence of AMR are not yet known. The legacy of innovation, use of technology, and increased collaboration from the pandemic could strengthen AMS in the post-pandemic era and presents opportunities for further development of AMS.

scholarly journals CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE IN THE BANKING SECTOR OF NIGERIA AND THE UNITED KINGDOM

2020 ◽  
Vol 5 (1) ◽  
pp. 8-20
Author(s):  
Ayodeji Ajibade ◽  
◽  
Kofoworola Jaji ◽  
Jerry Kwarbai ◽  
Keyword(s):  
Corporate Governance ◽  
United Kingdom ◽  
Financial Performance ◽  
Audit Committee ◽  
Banking Sector ◽  
Stock Exchange ◽  
Secondary Data ◽  
Multiple Regression Model ◽  
Governance System ◽  
The United Kingdom

Banks are the support system of any economy, hence the significant need for economies to have a healthy system of banking with operative corporate governance system. The study examined the effect of corporate governance and financial performance in the banking sector of Nigeria and United Kingdom. It analysed secondary data collated from the annual report of ten listed banks each from the Nigeria and UK stock exchange markets. Using multiple regression model, the study examined the combined effect of board size, board composition, audit committee and firm size on the performance of the listed banks. The result shows that corporate governance variables have a significant effect on the financial performance of the Nigeria and U.K banking sector. Keywords: Inflation, monetary policy, economic growth, purchasing power, Nigeria.

Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom

2013 ◽  
Vol 88 (5) ◽  
pp. 1511-1546 ◽  
Author(s):  
Joseph V. Carcello ◽  
Chan Li
Keyword(s):  
United Kingdom ◽  
Audit Quality ◽  
Audit Fees ◽  
The United States ◽  
Data Availability ◽  
Recent Experience ◽  
Audit Report ◽  
The United Kingdom ◽  
Before And After ◽  
Audit Reports

ABSTRACT: This paper investigates the effects on audit quality and audit fees of requiring the engagement partner to sign the audit report in the United Kingdom (U.K.). The effect of requiring the engagement partner to sign the audit report is timely since the Public Company Accounting Oversight Board (PCAOB) is considering mandating a similar requirement in the United States (U.S.). In the first year after the introduction of the signature requirement, we find a significant decline in abnormal accruals and the propensity to meet an earnings threshold, and we find a significant increase in the incidence of qualified audit reports and in earnings informativeness. In addition, audit fees are significantly higher in the post-signature period than in the pre-signature period. Moreover, we compare U.K. firms with a matched sample of U.S. firms and firms in other European countries in periods both before and after the U.K. adopted a signature requirement. Our results are generally consistent with the argument of improved audit quality in U.K. firms after the signature requirement is adopted. Data Availability: Data are available from public sources identified in the text.

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